Rule 155 - Disclosure of information related to assessees under section 258(2)
Reviewed by CA Nikhil Gupta · Last reviewed 10 October 2026
Local extract available Legacy mapping: 113
Primary authority: Notification No. 22/2026 / G.S.R. 198(E)
Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.
Rule text held in the production corpus
Local extract SHA-256: 99536c082fafd8fc4479c5c8e82942d9750b155452c07b2165af566a5fe31bb8. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.
What Rule 155 says, in plain words
Section 258(2) lets a person ask the Chief Commissioner or Commissioner for information about an assessee in respect of an assessment under the Act or under the Income-tax Act, 1961 as it stood before its repeal. Rule 155 prescribes the forms for that exchange.
| Step | Form | Who files it |
|---|---|---|
| Application for the information | Form No. 88 | The applicant, to the Chief Commissioner or Commissioner |
| Information furnished | Form No. 89 | The Chief Commissioner or Commissioner |
| Information cannot be given because the assessment has not been completed | Form No. 90 | The Chief Commissioner or Commissioner informs the applicant |
| Information refused as not in the public interest | Form No. 91 | The Chief Commissioner or Commissioner intimates the applicant |
So an applicant should expect one of three replies: the information (Form 89), a statement that the assessment is not yet complete (Form 90) or a statement that disclosure is not in the public interest (Form 91).
Practical points
- The rule covers assessments under both the current Act and the repealed 1961 Act, so an older assessment is not outside the process merely because it pre-dates 1 April 2026.
- State in the application which assessment and which assessment year you need information on, so that the authority can tell whether it is complete (Form 90) or can be disclosed.
- A Form 90 reply says only that the assessment is not complete; nothing in the extract prevents a fresh application once it is.
- A Form 91 reply records a public-interest decision. Whether it can be challenged is a question for legal advice on your facts.
Questions on Rule 155
Which form do I use to ask for information about an assessee under section 258(2)?
Form No. 88, addressed to the Chief Commissioner or Commissioner (sub-rule 1).
Which form is the information given in?
Form No. 89 (sub-rule 2).
What if the assessment is not yet complete?
Under sub-rule (3) the authority informs the applicant in Form No. 90 that the information cannot be furnished because the assessment has not been completed.
What if the authority thinks disclosure is not in the public interest?
Under sub-rule (4) it intimates the applicant in Form No. 91.
Does the rule cover assessments under the old 1961 Act?
Yes. Sub-rule (1) refers to assessments made under the Act or under the Income-tax Act, 1961 as it existed before its repeal.
Official sources and related pages
- Notification No. 22/2026 / G.S.R. 198(E) - Income-tax Department — the notified Income-tax Rules, 2026
- Income-tax Act, 2025 - Income-tax Department — the sections the rule is made under
- Rule 154 — previous rule
- Rule 156 — next rule
- Income-tax Rules, 2026 - index
- Income-tax Act, 2025 - section index
Rule map
Finin2min implementation framework
Trigger and scope
Determine whether the facts fall within the Rule heading and linked section. Verify commencement and the tax year involved.
Evidence and control
Preserve the return, statement, report, certificate, computation, source records and acknowledgement relevant to this Rule.
Consequence
Non-compliance may affect computation, exemption, deduction, procedural validity, reporting, recovery, appeal or penalty depending on the governing section.
Transaction application
Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.
Authority, consent and execution
Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.
Evidence and retention checklist
Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.
Limitation, forum and remedies
Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.
Cross-law overlays
Check the Income-tax Act, 2025, transition rules, relevant Schedule, tax treaty, Companies Act, GST, FEMA and accounting treatment where the transaction crosses regimes.
Finin2min Q&A
Is this page the notified Rule?
It contains a local statutory extract, but the linked official source and later amendments control.
What should be verified immediately before use?
Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. Page-specific references are listed below.
- Official starting point
- www.incometaxindia.gov.in